|
Administration
Issues |
Pre-tax 401(k) |
Roth 401(k) |
|
Loans Permitted |
Yes |
Yes |
|
Eligible for
Match |
Yes |
Yes |
|
Eligible for
Catch-up (≥Age 50) |
Yes |
Yes |
|
Contribution
Separate Accounting |
Yes |
Yes |
|
Earnings Separate
Accounting |
No |
Yes |
|
Participant-directed Investment |
Yes |
Yes |
|
Included in
determining eligibility for involuntary cash-out |
Yes |
Yes |
|
Considered for
QDRO |
Yes |
Yes |
|
USERRA Make-up
Contributions |
Yes |
Yes |
|
W-2 Reporting of
Deferrals |
Yes |
Yes |
